Abstract

GONZALEZ-CASTILLO, Fredy; LOBATON-POLO, Daulis  and  POLO DE LOBATON, Gregoria. Social Accounting Indicators Aimed at the Design of Policies for the Improvement of Quality of Life. Cuad. Contab. [online]. 2016, vol.17, n.44, pp.493-518. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc17-44.icsm.

This article is the result of a research project that had as purpose the construction of social quality of life indicators for social accounting, which are useful to characterize the quality of life of public accounting students of the Universidad Cooperativa de Colombia, Santa Marta campus. The study was based on the use of qualitative descriptive methodology founded on the systematization of experience; we used document review techniques and workshops. The analysis, conclusions, and information provided by the actors were classified and systematized as to use it as the basis for the proposal of indicators that allow the advancement of social accounting in the strengthening of the management of private or public entities. We conclude that social accounting is a new vision of accounting that includes qualitative information that is advantageous for decision making, and that, based on accountability, it constitutes the support of its stakeholders.

Keywords : social accounting; quality of life; social accounting and responsibility indicators.

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